IIECIl,8TERCI D CIIARITY NIIMBF.R: %C.11523.$9
Repot'l of tlie Ti'u5tee5
Unaiidited fiiiJanciAI Slatenient5 for the Yeai. F4nded 31 Dec¢rnb¢r 2024
for
Gall RoberTson CA
Tweedside Park
Tweedbajik
clkii'kshire
'rD13'1'1,:

Ivt- Ilie I'ciii. Lii(Jed 31 Deitiiiliei. 2D2
IIHge
R&bPlJI'I of tlie Ti'iistees
Il#lMiiic %li¢et
13 10 17

C¥affte RangcTS llltei'nxtlon#l
Report vf ¢IiL, TI'us¢L'¥?S
foi. tlie YeAI' Ended 31 DeLenibei' 2024
The tru5tee5 pr¢seiit their report witl) tlie financial stalein¢Jit5 of tlie charity for the yeAr ended 31 Dw¢n)bei- 2024. The
tTuslec5 have adopted the PTOV151t>i)s of Accoiiiiting and Ilcpoitiiig by C'.liai'itie5.' Slateiiieiil of Recomrncnded Practice
i)pli¢able to ¢hcirilie.% preparing th¢ii' ac¢oLlnt% in accoi'dc1 nce with tlie finanGiRI Reporlillg 8talida1￿ applicable in the IIK
and Repiiblic of Ii'eland {FRS 102) (cffcctivc l Jaiiuaiy 2019).
Pagc I

011,1£4 C'l'IVI,:S ANI) AC."I'IVI'I'II:, S
Ovci'viclv
0 5d?ve ivildlife Riid iyild spntes"
Wc Ixlicvc that. iti oiéer io savc wildlitc aiid wild SPL2CCS IIIIC ILJI'LII ivoi'ld/iiL?iiirel. one Imusi lirsi suppoii and eiiitx)Iver tlie
J. WeifAI-e
'lic l<angci' Liiipowcriiienl Modcl 15 dc8igiicd it> sui?poit and cnipowci. Ilaiigers froiii all walk5 Ot life. Ivoi'kii)LJ jii ai)y

Communlty Einpoiverment Mod¢l
compi'ises iliTee {31 x l<¢y Elenients, naiiiely..
I. Eng#ge
11. Educiite
Ill. Enipowei.
'riic Coniinunity En)powei'ment Model CRables local c(>niini)iiities lo bELome a¢tive stakeliolders #lid beneficiaries in
wildlifc conservati(In. Siippoi't via this model 18 desigjicd to tnotivdie, inforin, and uplift IvLal Coininuiiilies livii)g along5idc
wildlife. to have thc deqiie. knowlcdge and ability to con$eJve tialiire on a sus¢aii)dble basis aiid lo live Tii liaiinony with it.
The Inodel can bE applied to any conijnuiiity Iliat ii)Iluen¢es eonservalioii oiitcoines, biit it is particularly rel¢vant lo th08e
communities living Lonliguoiis ¢0 prolecled areas.
The i)iudel engages coJi)Inunities to help rediice Hunian-wildlifc c.onflict. thei'eby providing an iinmediate alld tangrible
benefit froin conseivation.
'riirough education and aworen&8%. the modcl helps to proinote tlie kniowledgie Hnd iinde131aiidiiiLy of Ilie value aiid
importan¢¢ nf conscyving natiiit and the siistaiiiable uti1É5ation of naiural i'esoiijces. wliilst 5iIMulianeiJusly increasiiig the
peireption of risk irtvolved in wildlife crime.
Finally. by impiDving liveliliood security aiid empuwering local coninillnjties with viable alternative8, invcstm¢nt and
coIMm¢i'¢ial partnership opportunitirs, wliich are linked to iiatLire. Il?e model aiins to niiligate tlie depl¢tion and devastation
of the ￿tural woi'ld.
Page 3

CI IILVLMLN'I'.% ANI) l>blll,'OIIMANC:
SllnJniHI'}' of Ac*ivilies SuppTrrted
'l-Iie eiiipoiveriiietii of 2¥(} IIAngyci'5 iii £ciiiibii£ willi a£kqUi￿ te levels of w¢lfarc, Ir1L Itiing aiid opci'¢ilioiial
iv.
IECASAI ( i?iifLfLIiLC
Wellarc
OpLralioiiol Siipport
Si%ll'liiik- ￿l￿d LoR£iW AN tcclinolo¥y rollcd OLII lo all licld caiiii)& 10 tiiipiDvc f1cld coiiiJiiUtiicaiio
ljage 4

Tl)is welfarc. training and operational siipport to Rangers tinnslaled into the followiiig oii¢piils'.
Resource PIDteclion
22.652 Rang¢i' Patrol Days
b. 88 poaclieis appithended
32 illekTal lii'eaiiiis confiscated
d. 321 kiiives. si)¢ats and axes confiscated
672 wire siiarcs IEmoved
f. 1.425kg of b11511 meat recovered
Wildlife Rescue
o. 4 elcphanl calves Teseued, oi'plianed a resiilt uf poa¢liiii&T aijd huniaii-wildlife coiiflict
b. 26 orphaned elepliants receiviiigj ongoingF ¢are and IEI)abililation
c. 16 x pi'imales rescued fr(>m Ilie illegal pel trade
d. 22 x pi-iinates ¢onfirined sui'viviiig oiie-yeai. po4t-ielease
e. 20 collared elephan15 lllolljtoyed lo uiideisland elephant Inoveiiients Iiiid dynaniic5 between the
oi'phaiied elepliai)ts and wild elepliants
Community Oiilreacli=
2,360 s¢l)ool ¢l)ildreJi ejigaged in weekly Lonservalion clubs
li. 701 school childieii enbjabjed iii Discovery Days at the GRI Wildlile Discovery Centre
iii. Weekly c()nsei'valioii-IlieJned radio bi'oadcasis lo >1 i o,oua lislenei'5
iv. 154 vuliiei'able woilleii einpowei'ed witli sustaiiiable liveliliood8
6 consci'vatioji-tlienied regional yoiiih football tournainciit5 facilitated
vi. 210 I luinaii-wildlife ¢onfli¢ls respoiided to. involvin&i 9 species of wildlife
Page 5

Ilepijil i)f thc'l i'u5tees
for tIJL' I'oJii- I,:Ji(Icil 31 DL'ccinb¢r 2U24
Yi)11 fiil)e- 28.9401"27 ()281
ik-fnk 4.1701"4.1701
Ilic VoliiiilcLI'S I'IDgiaiiiiiic pr(Ivided .11(? Vpliinleei. fJHy% of siipjxirt toward Ilie above-iiieiilini)ed froiiiline
IJSA1161
b. Ncthcrl?L iid8151
UK141
FrEiiiLc141
PagL' 6

"iindi'Ai$ing• Mai'k¢tithg & C.ommunicAti¢biiS
Olle of the k¢y ()bjcctive5 foi. re¥ist¢Tiiig eslablisliiiig GRI in the UK is 10 build our fundi?isiiig cRpacity iii ordei. 10
generate gieater sustsinability for the OKg)anisalion. T51is will eiisure ilia( we can coiiliiiiie to siipporl Raiigers aijd local
¢omn)unities to save wildlite #nd wild spaces. This biual will be achieved by Guiilijiiially stiEngilieiiiiig oiir fiii)drR15111g.
mai'keling and conimuilicatiun JLlivilies.
In 2024, GRI expai)ded our Comniunica¢ions Team witli tlie addiliaii of a full-t¥me C.nmin(iiii¢alinn8 Officer, based at the
Wildlife Distuvery (:entlE. a5 well as a UK-based 8cien¢¢ C.omniiinicatoY. bLiilding tllJ5t and Credibility with the public and
oiir stakelioldti's.
During 2024, GRI 12ised a total of £133.528 {please refei. to Fii)anLiHI Review below). This cliaritable income included=
1. £4.57] restricted fLJiidiii£
2. £128,957 unrestriLled funding
lji addillon to the siipport and teclinical 5ervÈces piDvided by GKI, tlie chai'ity was ablc to disbui'%e £8,754 for equipment
piiicliases to GRI in /anibia, foi. frontlinc consei'vatioii opcratiniis.
A r¢seTve of £13,061 was retained within the cliai'ity.
In 2025, we will ¢ontinue tLI Strengthen Good Govei'naiice ￿l￿.1}S5 Ilie enli1¢ width ai)d breadili ofGRI. Tliis will be coiipled
with a tliree-pi'ong7ed Siraiegi¢ Approach 10 siabilise, LoJisolida(e at]d biJil(I gyrealei. suslaiiiabilrty wiihin ilie orgaiiisatioi).
We will also continue to fi)cus OJJ stlEngilieJiin¥ oiir Fitiidraisiii&. Mai'kelingl & CoininiiiJiLaiioiis capabiltty wiiliiji (JRI, to
eiisure we can increase oiir revenue generatioii witliiii the TradÉitrB Siibsidiary, as well a5 b005tiiig donation% and grant
lijiiding withiii the Chartty.
IIINANCJAL RLVITrW
Resei'vts pulicy
A8 part of its Rcserve5 Policy. GRI has set an initial iargei io establisli a Reserve Fund of £120.000. This will provide
Iw¢lve 1 121 Inontlis of operational funds to enable Ihe org#i)isa¢ion io fiii)cttoii adeqiialely iii (lie UK ftnd pi'ovide all
Jiece5sai'y supporl ¢0 froniliiie ¢onservaitoii opeJ'alioEis wli&lsl iiew fuiidiiig 51reaiMs air beiJi& established lor Il)e
orgai)ISdtion. We want lo steadily ijici'ease oiii. reserves IN Ilie sliorl terni wjih a goal of me£liiig i)iir £120,000 targct withiii a
3- 5 year period.
riUI'URF' DLVELOPMENTS
In 2025. tlic GRI Ilcad Office will coiitiniie io f￿(18 Iieavily oti consolidatinE 115 fiindraising, niarkeling and
coinmuiiications activities within the UK to enable ongoiiig ci'itical 5llPPOrt of the Rdngjers ii is einpowerinu to S￿Ve wildlife
and wild spaces in Zainbia, wliilst also &iniingi io build oiir Reserve FuIid (see 1110 below), to help aLcuinino(late uiiftsreseeii
challen¥¢b, Los¢s and liabilities. A ujoud exainple of this was tlie receiit {aiid suddenl ¢iit in USAID liii)ding.
Thi'oiigJl)out Iliis pi'uc¢ss, goal will be lo raise awarenes5 to a global aiidienc¢ {btsih yoiing and old), of the valiie and
impoilaiice of pi'olectitig natiiir.
To achiev¢ thcse aspirations, we will..
l. I,urther sti'engihen oiir sales and In¢1rketing capacity W￿thin Ihc lrndiiig 511bsidiaTy to boosc produci sales and
tlierefore, increase surpllls revcniie, which can be gifted 10 (he cliarity.
2. Bliild upon our ¢ommuni¢aiions successes of 2024 across all GRI Social media platfoiins. lo help genei'ate
giEater awareness ai)d appreciation of ihe value and iinportal)Le of tldiiire.
3. Refr#5h the GRI website to ali&>n willi ilie i)ew Good Goveriiaiice slriicliires, wlii1s¢ also ¢onliiiiiii)g lo provide
reLJuldr updates. blo&Ts. vlogs Rnd new51elters lo uur followttrs aiid supptsiters.
Iiicliided iii tlie5e updates will
be a greater focu5 On scienc¢-based Lommiiiiications.
4. Eslablisli the Peebles Officc (CIRI Flcad Offic¢J, a8 a tcrminal to re-biDadcast live stream images from tlie
fi-oiitlinc of ¢onservi?¢ion into an educational bascd digit&l platfomi.
5. Siipport tlie ongoii)g upgrdde of voliinre¢r acc()mmodRiion all GRI cainps in Zambia.
6. F.Sliiblisli Yi)uili F.IrpJowenment & EducL2tiot] through youth football toul'ndin￿71s in the local communities and
iiiclude thi5 as part of the Voliinte¢rfy Progjrainine.
7. Suppoit tlie esiablighmeni of a foijnalised RankFer Welfaie Progjiumiiie for all GRT siipported Raiiger
Pagc 7

RLI)vi't of Iljc Tt'usloi's
foi. Ilic I'clli. Ei iicled 31 DeceiEibei' 2024
Wildlite ResciiL
d. Re%cclieli &- 'fcclinolog)'
S-IRUCTIIRE, GOIIERNANCE ANI D Il,IAYI IIGLMLNT
Guod Govei-nmnce
M'.In.'Igeiiiellt
Risli InRiiagciiienl
REFERfi NCE AND ADMINISTRATIVb. Dl-.'I kl11.S
SC'0.5?359
77 Norihgatc
PLebleg
CI.145 8BU

CrHme RRNger5 Interiiatioiial
R¢pvi'l oftli¢ Ti-usltes
f&i' the Y¢ai' Li iidcd J I D¢cLmbci' 2024
Indepen￿ent ExAmlner
Gall Robenson CA
Tweedskde Park
Tweedbank
C)818$1)iels
Selkirk5hire
TDI 3TE
and signcd on its belialf by:
Page 9

liidependeiit L'xiiINinrr s slnteiiictit
10 keep dccoiitiliiigtr I'ccoi'ds iii accoiT1￿17¢c iviih Scclii)11 4411 Ilii l of tlie •llQ5 Aci l)d Rcgiilalion 4 lif IliL 2(K)6
AccoiJri15 ReguliL 110115: lind
Gall KubLr15011 CA
Twcc(Iside Paik
TwLedbaiik
TDI 3TE
Dale..

Gnme Rxngers lthteYiiAIioll4?1
Statement of 14inRI)ClAI Aclivili¢s
fov the YeAI' Pjlldeil 31 De¢tiiJhci' 2024
Pei'rod
27.2.23
t()
31.12.23
Total
runds
Year l.-iided
31.12.24
LlniEstrÈtled
fiind
Resti'ictcd
fiinds
fiinds
Notes
INCOMTr: AND ENI)OWMEI N'fs TrROM
l)OllcltinlJs %nd legac￿C5
138,957
3.198
142,155
126,935
Other trading activitics
1,500
138.957
143.528
528.435
EXPE4 NDITIJRE Oly
Ch&rÉtablL ii¢tiwities
Wildlife cojiservation support
127269
130.467
124.054
NET INCOME
11,688
4.381
RECONC.'ILIATION OTr FIINDS
otAI fulld% bi"ouglit to￿al'd
4,381
4.381
TO'I'AI. FIINDS CARRIED FORWARD
16.069
17.442
The notes forin pail of these financial stalcineiitg
Pa&)e I

B#l#ncc Slicel
31.12.24
Toliil
Uiiieslrictcd
Rc511'iclLd
Notes
C[IRRENT AS.SCTS
r)cliii)I
16.844
1.373
18.217
c.Rri.DITOII.S
17751
{7751
17501
Nll. ciiiiiir.yi I. A&Sli I',$
IC?.OC)9
17,442
4,381
TOTAI, A,SSCT,S l.Ls.% fiiRRf.NT
LIAiIILI-I'i r.s
16,OC)9
1.37.1
17.442
4,3111
YEI T AS.SE"I'S/{I,IAIIII,I'I'ITr',S)
10.1169
4,3¥1
FI IJNI).
Ui)I'esii'tcied fiiiids
1 (),069
4,.381
'ru"rAL FUNDS
17,442

GAniC RangLfS Intei'nHtIoiihl
Notes tu the f4illllnciAI Stdlenivihts
foy the YeAr Ci iided 31 Deceii)ber 2024
ACCOUNTING POLICIES
B#sis of prep&Jing the fith¥LlltlAI stAtetnent5
'I'lie linaiicial s¢alcinciit8 of thc cliai'ity. Ivhi¢l) 1% a piiblic benefit Wiitty undei. fRS 102, have been prepare(l in
ccordatice witli Ilie Cl)ni'ities SORP (I-'R$ 102) 'Accounting and Repx)I'liiig by Cliarities.. Stdleineiil of
RccollTrm¢nded Pi'acticc applicable to ¢hariiies prcparin¥ ih¢ir gc¢ounls ij) accordaii¢e willi tlie I,'iiiai)cial Repoiliiig
Standard applicable in tlie IJK and Rcpublic of Ir¢laiid (FRS 102) (efFgctive l Jaiiiiary 2019),, fiiiancial Reporliiig
Standard I02'The FinanLidl Reportin&￿ Siaiidard applicable iii Ilie UK and Repiiblic of IIElaiJd' aiid Ilie (:liai'ilies and
Trustee Invesimeni {S¢otlandl Aei 2005. Tlie firiajitial slateiiietits have beeh prcpared iiiidci. the histoi'ical cost
Gunvention.
Cuiii% Cothcej'n
Tlie truslees Iiave as5e5sed a pei'iod ol 12 monilis froni th¢ date ot appixival of the finaiTr¢ial stateinenls #nd Consider
tl)at no maicrial iincertaintlC5 exist that casi %ignificaiit doiibt abour ilie ability of the cvillpaiiy io LoJilii)ue a5 a gioing
concci'n. Thi>s the diit¢tors adopt tlie goiiig concern basis of ¢iccoiiniiiig in piepai'iiig ¢he fiiiaiicial slHleiiient5.
Intome
All income is reeogiiKsed in the Staten)eni of Fitixncial Activitie5 Ullce the cliai'ity lias enliilement io tlie funds. it is
probable that the income will be reeeived aiid the ain(iuiit cali be tneasiii'ed Teliably.
Expenditiire
Liabilities are reeognised as expenditiir¢ as as thciE is A legal or eonstrilctivc obligation committing the cliarity
to tliat cxi)cnditu¥e, li is pmhable that a trallsfer of ¢eniiniiiic bciiefi15 will be reqiiii'ed iji setileiiicni and the di￿￿￿￿1
Of Ihc obligation can be rneaguitd reliably. Expcnditure HL¢ounled foi. on ai) acci'uals basis aiid has beeti classified
under licadings tl)*t aggregate all cost related tv il)e category. Where costs caiinot be dii'ecily alti'ibllted ta porticulai.
headings they have been allo¢ated to activilies oil # basis Lonsislenl witli Ilie u5¢ 01. Irsources.
Grants offered SiLbj¢cl lo Conditions wliicli have not beeii D)el at Ilie yeai. etid date are iioted as a c()mmitiiient biit not
acci'ued as expenditu￿.
Govei'n%bnre costs
Thc
TaxatiTrn
The ¢liarity is exempt from tax on it5 chariiable aetivittes.
i lI￿d 4e¢oynllng
UtiiEsli'icted funds can be used in accordaiice w￿tIl Il)e cliai'itablc objective8 at tl)c discretion of the trustccs.
Restricted flind5 can only l)e ￿￿ed for particiilay rosti'icted puvp(>8es within thc objects of the ¢harity. Resti'ictions
arise when spe¢iti¢d by ilie donoi. OT when flind8 ale raiscd for pailiciilar reslricied piirpose5.
Fiirthcr explanation of thc nature and purpose of trdch fiii)d is included in ilie tiotes to the fiiiaiicial statements.
HirL pyreliase Jnil leasing cummittntnt$
Renlals paid uiidei- opei'atiikbi leases are Ll)arged to th¢ Si4ÉEIMenl of I,ii)ancial Activities on a qiraight liiic basis over
the period ol'ih¢ ledse.
Pensioth LOSts And other post-iYtlTClllCllt benefit8
'I'he charity opcrates rt d¢tined ci)niribution pensioi) sclienie. C.oiitribiitions payable to the ¢liarily's pejision 5Llieme
are charged to th¢ statetncnt of l inHI)¢illl Activities in the pei'iod to whiGI) Iliey I'elaie.
Page 13
coniinued...

GntllL RMM¥ci's llllei'nAttiiiifil
foj. Ilio I'L'ai' Eri(JL.d 31 DL'I'L'riibei' 2024
Af.C.QIIN'I-IN(: I>()I.11.'IES_ coiitiiiuoil
Pt'OVl8lnllS
O'I'HLR I'RADIYG ACTIVITIES
Yea¥ Eii(led
31 12.24
lo
11 12.23
Spoii.soisIIips
1.373
1,500
Tllll%'l'l.:fr;.%' IllJli q IIN Tr'IIA TION AIYD BLYI Lfi i-rs
Th¢re wcrc i)0 (I'ii%lces' reiiiiiiicialioi) or oiliLI' l)tiielils foi. Ilie yeai. Ltided 31 DeL¢iiiber 2024 1101. for Il)¢ peTiod
ciided I l De¢ei)Ib¢i" 2023.
Ti'usleL'5' exi)L•II$LS
Tliei'e WLfL' no
tI'U51Les' e.Kl)eii.%es paid lor ihc S'car Liided 31 Dccciiibcr 2024 tior foi- Ilic pcriod ciidcd
31 Deceiiil?¢1' 2023.
ST AFI,- (.￿%.r5
27.2.2.1
YtilT Fi)ded
31 12.24
to
-11.12.23
Siipi)nit
No eiiii)IoyLLs TeLeivcd eiiioliiiiieiiis li) CXCC5s of LC?O.OOQ.
l)agc 14

Gime Rangers lijtei'nntiunul
Noles to lh¢ Fiii#neiAI Slateiiienls- coiitiriue
fot. tlie Yeai. Elided 31 Deeembet. 2024
COMPARATIVbS liOR-I'HL S1'A'I'LMENI' OD. lilNAN(:IAI, ACI'IVITIF..8
Unrcslrictcd
fund
Restricted
funds
Total
funds
IP4COME AND ENDOWMENTS FROM
DollatlOll5 and legacies
98.972
27,963
126,935
Other trading aclivilies
1.500
TolAI
98.972
128 435
IXPCNDITURE ON
Cliai'itxble Aclivi(ies
Wildlife coiiseivatinn suppoII
94.-$91
124054
NET INCOMb
4.381
4.381
T()TAI. FUNDS C.ARRIED F()RWAR
4.381
DEBTORS: AMOUNTS FALLING DUE WITIIIN ONE YEAR
31.12.24
-31.12.2.3
GRI Trading Co Ltd
18.217
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24
31.12.23
OtheT cirditor5
775
750
MOVEMENT IN FUNDS
Nei
Inoveniei)t
in funds
At
Jl.12.24
At 1.1.24
Urti'estiicteil furtils
GeneTal ￿nd
4.381
11,688
16.069
Restrleted funds
Wildlife Discovery Cenlre
1,373
1,373
TOTAL FUNDS
Page 15
eoniinued...

rui. tlie I'cAr CJi(le(l JI DeLtii)bL'r 2Q24
Iovli MF.IY'I' IP4 li IlIyI).4- coiitiiiiie(I
Ii)comiiig
Tesviiire5
R¢50ITTCC5
expciidcd
i ovciiicnt
UNrc5ti'iitcil luiiil
138,957
1197.269)
11,688
Wil(Ilife Dis¢owei'y C'ciitie
1,17.3
-3,198
-1,198)
4,-571
{.1.1981
1.37.1
TOTAL fiiNDS
141,528
110,4f77)
13,061
31.1? 2j
UIii'L'51t'iLted fuiids
4,381
4,381
TO'fAI. I,'IINDS
4.381
Resoiii'ces
Lxpeiided
Moveiiiei)I
iesoiii'Les
IC)4,591 }
4,J81
RestriLte(I fiiijds
Pl'ioi'sfoi'd Scliool
Wildlile DisLOYL'ly CLiIII¢
175
1,500
?2.788
{ I,-fjooi
122,7881
Raiiger Lal?
29,463)
TOTAL fiiNDS
1 ?8.4.35
124.0541
4.381

Rliilgei￿ ljJlei'n#tioiiAI
for tli¢ Ye#i' Li iide(1311)eccnib¢i' 2024
RELATFD PARI'Y DIS(:LOSURES
'I'liere were no relatcd party tTAnsaclions for the yeai. ended 31 Decembei. 2024.
FEES PAID TO INDEPENDENT EXAMINER
tl)e year tl)e Charity paid £1,234 to Gall Kobert50n CA foi. iiidepeiidcnt examination ofthc accoiints.
Pa&se 17